Tax incentives and industry development:From the technology industry development and Statute for Industrial Innovation about legislation Ordinance

[[abstract]]我國產業政策自獎勵投資條例、促進產業升級條例開始，藉由各種獎勵方式促使產業投資以及產業升級，而該二條例使用最多之財政工具即為租稅優惠，但是透過租稅優惠之方式將扭曲市場並且造成財政支出擴大，因此此次產業創新條例則改變此一模式，此產業創新條例透過不同之財政工具，以彌補過去獎勵投資條例與促進產業升級條例以產業別或者功能別之租稅優惠為主之方式，然而財政工具有如雙面刃，透過財政工具可能擴大產業發展但亦可能使政府財政收入萎縮。因此本文從稅法原則談起探討以瞭解租稅優惠原則之限制，並透過瞭解經濟學對於產業政策工具支持以及台灣產業發展歷史以瞭解，台灣歷年來產業政策工具之施行，次而反觀本次產業創新條例之修正是否符合稅法上之原理。[[abstract]]Since Act of Encouragement of Investment The Statute for Upgrading Industries the industrial policy in Taiwan promotes the investment and upgrade of industry by giving incentives and the most kinds of the incentives are tax privilege however by this way the balance of market will be broken and the financial broaden of government will get heavier therefore the implementation of the Statute for Industrial Innovation try to use another way to achieve the industrial policy In fact the industrial policy can make industries booming but also shrink government revenue therefore this thesis will introduce you the principle of tax laws to make you understand the limitation of tax privilege and show you the industrial policy under economics history of development of industries and the used industrial policy this year in Taiwan to make you think about that if it is right to modify the implementation of the Statute for Industrial Innovation this time under the principle of tax law